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    <title>Tax Exemption on Specified Income of &quot;West Bengal Building and Other Construction Workers Welfare Board&quot; U/s 10(46) of Income-tax Act, 1961</title>
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    <description>Notification under section 10(46) notifies the West Bengal Building and Other Construction Workers Welfare Board as exempt in respect of cess collected under the Building and Other Construction Workers Welfare Cess Act; registration fees and yearly subscriptions from registered workers; grants in aid and loans from Government; and interest from investments, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character, and mandated return filing under clause (g) of subsection (4C) of section 139.</description>
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